People ex rel. Little v. Clayton

Citations

• 115 Ill. 150
• 4 N.E. 193

Syllabus

<p>1. Drainage—special assessments, when due. Under section 27 of the original act relating to drainage, (Rev. Stat. 1874,) upon confirmation of the assessment for benefits by the county court the whole assessment becomes due and payable immediately, unless ordered to be paid in installments.</p> <p>2. Same—return of delinquent list—when to be made—effect on validity-of assessment when return not made at proper time. By section 178 of the Revenue act, return of delinquent or unpaid assessments is required to be made to the county collector on or before the tenth day of March next after the same shall have become payable,—not on the tenth day of March next after the day named in the notice required by section 33 of the Drainage act.</p> <p>3. In this case the drainage assessment was confirmed by the court and jury on March 9, 1885, and became payable on that day. On the next day the commissioners filed with the county collector the delinquent list, and on March 14, 1885, they published the notice required by section 27 of the Drainage act, requiring payment to them of such assessments on or before June 6, 18S5. On May 18, 1883, the county collector applied for judgment against the lands, and judgment was rendered on June 8, 1885: Held, that while it was irregular to make the return to the county collector before the notice of the assessment and before the day limited for payment in the notice, and ask for and obtain judgment for non-payment on the day before that named in the notice, yet, being an error or irregularity not affecting the substantial justice of the assessment, it was cured by section 191 of the Revenue act.</p> <p>4. In such case the substantial matter as affecting the tax-payer was, that he should have three weeks’ notice, by publication, of the assessment, so as to afford him an opportunity to pay the same before the sale of his land. And the mere time of returning the delinquent list to the collector, whether before or after the notice was published